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Chittenango Central School District – Financial Management (2016M-294)
… The purpose of our audit was to review the District’s management of financial activities for the period July 1, … Chittenango Central School District Financial Management 2016M294 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… Purpose of Audit The purpose of our audit was to assess the District’s fund balance and examine the procedures for … The Board did not hire the most qualified available candidate for the Superintendent position as required by its …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesLowville Academy and Central School District – Financial Condition (2015M-220)
… officials have overestimated expenditures and used very little of the revenue from the District’s wind power …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mTown of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s information technology (IT) controls … Town of Geneseo is located in Livingston County and has a population of approximately 10,600. The Town is governed by … IT policies related to password management, user accounts, access and administrative rights, backups, adjustments, audit …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… in Genesee County. The District, which is governed by an elected seven-member Board of Education, operates two … District unnecessarily has online banking access for all if its bank accounts. District officials do not secure user names, passwords and secured token devices …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationVillage of Penn Yan – Water Operations (2013M-104)
… The Village is inappropriately billing municipalities for unknown future capital costs, and is holding this money in a …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Andes Central School District – Financial Management (2013M-250)
… the District’s fund balance levels. They have appropriated funds they have not used in four of the last five fiscal … limits. Review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250City of Olean – Budget Review (B1-13-2)
… rather than transferring the funds to the capital projects account. …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Rome City School District – Multiyear Planning (2021M-144)
… lists, replacement schedules and conducted periodic building condition surveys but did not incorporate the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… into a project management agreement that did not clearly define the services to be provided and paid related claims … Ensure written agreements with service providers clearly define the services to be provided and claims are …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectSilver Creek Central School District – Financial Management (2022M-153)
… report – pdf] Audit Objective Determine whether the Silver Creek Central School District (District) Board of … Determine whether the Silver Creek Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Village of Sidney – Financial Activities (2023M-14)
… activities. As a result, total general fund balance for fiscal year-end 2021-22 was overstated by $571,719, the … were not assured the Board was effectively monitoring airport operations and financial condition. Specifically: For the past five years, the total airport operating deficits exceeded $293,000. Delinquent …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Sagaponack Common School District - Fund Balance Management (2018M-53)
… of about $360,000 (25 percent) each fiscal year. Reserve funds are overfunded by at least $35,000 and the Board has … which each will be used. Key Recommendations Use surplus funds as a financing source for funding one-time …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Town of Windsor – Financial Management (2025M-24)
… town-outside-village (TOV) and highway fund TOV, the three main operating funds, during the four-year audit period. As a … retirement contributions by approximately $298,100 in the main operating funds. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… to ensure that financial activity are properly recorded and reported and that District moneys are safeguarded for the period … District funds, which is not authorized by GML. The Board Chair had a prohibited interest in a contract between the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Town of Ashland – Long-Term Planning (2024M-114)
Determine whether Town of Ashland Town officials established multiyear capital and financial plans
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Town of Union – Financial Condition (2016M-192)
… meters they tested failed to record 50-70 percent of water flows. By not replacing the old inaccurate meters, users with … for all water and sewer services based on accurate meter flows and set rates sufficient to cover operating …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192State Comptroller DiNapoli Releases School District Audits
… School District – Extra-Classroom Activity Funds and Admissions (Albany County and Greene County) Extra-classroom …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases Municipal Audits
… Dist Circleville Fire Comp Vil of Hempstead Hoags Corners Vol Fire Comp Humphrey FD Livonia Hook Ladder Co 1 …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0Audit Finds Construction Delays in Public Housing Program Across New York State
… However, the first construction contract ($16,500 for electrical work) wasn’t awarded until February 2011. DHCR … same five projects to determine whether their respective contractors were selected in compliance with governing … DHCR oversight of the consultants and construction contractors chosen by housing authorities for restructured …
https://www.osc.ny.gov/press/releases/2016/05/audit-finds-construction-delays-public-housing-program-across-new-york-state